PROBLEM 1:PROBLEM 2:

Beth Battle has trouble keeping her debits and credits equal. During a recent month, Beth made the following accounting errors: (Click the icon to view the accounting errors.) Read the requirements. a. In preparing the trial balance, Beth omitted a $1,000 Notes Receivable. The credit to Cash was correct. b. Beth posted a $400 Utilities Expense as $40. The credit to Cash was correct. c. In recording a $300 payment on account, Beth debited Equipment instead of Accounts Payable. Requirement 1. For each of these errors, state whether total debits equal total credits on the trial balance. d. In journalizing a receipt of cash for service revenue, Beth debited Cash for $1,200 instead of the correct amount of $120. The credit was correct. For each error determine whether total debits are "Greater than" (>), "Equal to" (=), or "Less than" ($540 purchase of office supplies on account by debiting Office Supplies for $450 and crediting Accounts Payable for $450. a. Total debits b. Total debits c. Total debits d. Total debits e. Total debits Total credits Total credits Total credits Total credits Total credits The worksheet of Just Jobs Employment Service follows but is incomplete. Requirements More info 1. Calculate and enter the adjustment amounts directly in the Adjustments columns. Use letters a through d to label the four adjustments. 2. Calculate and enter the adjusted account balances in the Adjusted Trial Balance columns. 3. Prepare each adjusting journal entry calculated in Requirement 1. Date the entries and include explanations. a. Service revenue accrued, $1,000. Review the worksheet. b. Office supplies used, $400. (Assume that Just Jobs Employment Service debits an asset account when supplies are purchased.) Review the worksheet. c. Depreciation on equipment, $1,100. Review the worksheet. d. Salaries owed to employees, $700. Data table a. Service revenue accrued, $1,000. b. Office supplies used, $400. c. Depreciation on equipment, $1,100. d. Salaries owed to employees, $700